Diesel Rebate Scheme

To qualify for the Diesel Rebate Scheme

To qualify for inclusion in the Diesel Rebate Scheme (DRS), road transport operators must hold an appropriate road transport licence. This licence must be active in the claim period.

Operators with a licence issued in the Republic of Ireland (ROI) 

Road haulage operators must hold either a national, or international, road haulage operator's licence.

Passenger transport operators must hold either a national road passenger transport operator’s licence or an international road passenger transport operator’s licence.

All operators with a licence issued in the State must hold a current Tax Clearance Certificate.

Operators with a community licence issued in other European Union (EU) Member States (OMS)

Road haulage operators with a licence issued in an OMS must hold a community licence.

Passenger transport operators with a licence issued in an OMS must hold a community licence.

Proof of tax compliance is required from the tax authority of the OMS that issued your community licence.

UK and Northern Ireland (NI) transport operators

Following the end of the Brexit transition, road haulage and passenger transport operators with a relevant United Kingdom (UK) transport licence no longer hold a community licence and are not eligible for the DRS.

Established transport operators from NI remain eligible for the DRS. These operators are subject to the same requirements for the scheme as established EU road transport operators.

Diesel purchases

The DRS relates to diesel purchases which are used:

• in the course of their business transport activities
• and
• in their qualifying motor vehicles.

A qualifying motor vehicle is:

• a road haulage vehicle with a maximum permissible gross laden weight of not less than 7.5 tonnes for road haulage operators
• an M2 or M3 category vehicle for passenger transport operators
• and
• purchased by a transport operator in the Republic of Ireland (ROI)
  • by means of a Revenue-approved fuel card
  • or
  • by bulk purchase delivered to their business premises.

Diesel bulk purchases must be:

• an amount greater than 2,000 litres
• supplied by a mineral oil trader with a current auto-fuel trader's licence in the State
• and
• delivered to a premises, or place, that is under the control of the road transport operator.

You may claim for a diesel bulk purchase within that claim period. 

Revenue may request supporting evidence to verify that the diesel was dispensed to, and used, in a qualifying vehicle. 

Purchases of diesel (excluding bulk purchases) on account by cash, credit card or debit card do not qualify for the scheme.

In addition, claims by mineral oil traders who have not complied with Mineral Oil Tax law for dealing with, and delivering of, mineral oil, will not be considered for rebate.

Next: Register – Republic of Ireland (ROI) licence holders